خدایار ابیلی - University of Tehran
جعفر توفیقی داریان - Tarbiat Modares university
سعید خدامرادی - Shahed University
لطفعلی جباری - University of Tehran

The present study identified the structural requirements for auditing educational and research processes in universities. The problem posed in this research is the lack of specific and appropriate structural dimensions for educational and research auditing. The study is descriptive and used the exploratory method. Questionnaires were used to collect data. Data analysis revealed that formalization elements, formation of an official division of specialized professional staff, an organizational chart and activities organized using a horizontal complexity approach are structural requirements for auditing the educational and research processes.

Auditing, Education and research, Horizontal complexity, structural requirements